Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
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HC held that initiation of proceedings under s.130 of the GST Act based solely on alleged excess stock observed during a survey, without physical counting, was unsustainable. The court reiterated that registered persons must maintain accounts under s.35 and that s.35(6) permits determination of tax on unaccounted goods with applicability of ss.73/74 mutatis mutandis, but proceedings under s.130 are not the appropriate mechanism where excess stock is merely noted on survey. In consequence, the impugned orders were quashed and the petition allowed, with directions accordingly, and no order for proceedings under s.130 to be sustained in the present facts.
HC held that initiation of proceedings under s.130 of the GST Act based solely on alleged excess stock observed during a survey, without physical counting, was unsustainable. The court reiterated that registered persons must maintain accounts under s.35 and that s.35(6) permits determination of tax on unaccounted goods with applicability of ss.73/74 mutatis mutandis, but proceedings under s.130 are not the appropriate mechanism where excess stock is merely noted on survey. In consequence, the impugned orders were quashed and the petition allowed, with directions accordingly, and no order for proceedings under s.130 to be sustained in the present facts.
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